Is tax gender-neutral?
European Tax Blog
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2y ago
, based on a July 2021 survey of 43 countries, including from the G20, the OECD and beyond, found few examples of ..read more
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CJEU concludes that Spain's Tax Form 720 violates the free movement of capital
European Tax Blog
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2y ago
The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late ..read more
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Finland amends its transfer pricing rules – long-awaited improvement or a new begin for transfer pricing disputes?
European Tax Blog
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2y ago
Finland has amended its transfer pricing rules as of January 2022 enabling the Finnish Tax Administration (FTA) to make transfer pricing ..read more
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When is VAT due or paid?
European Tax Blog
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2y ago
CJEU’s judgment in Case C-156/20 clarifies that, for the purposes of Article 168(a) of the ..read more
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Full steam ahead for the UK’s implementation of the global minimum tax rules
European Tax Blog
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2y ago
When is the best time to consult on the UK’s implementation of the published on 20 December 2021 with the aim ..read more
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Engage early with HMRC to obtain exemption from the uncertain tax treatment rules
European Tax Blog
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2y ago
Large businesses are encouraged to provide relevant information to HMRC at an earlier stage to gain exemption from notification under the ..read more
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A question of substance – a first look at the EU Commission's "Unshell Proposal"
European Tax Blog
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2y ago
Two recent trends in international taxation – an increase in taxpayers' obligations to document and share information with tax ..read more
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High energy prices, in-the-money hedges and another special purpose tax for the UK
European Tax Blog
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2y ago
The UK government is proposing to introduce yet another new tax, the Public Interest Business Protection Tax (PIBPT) (even though the ink ..read more
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Recent changes to special CIT regimes applicable to Spanish real estate investments
European Tax Blog
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2y ago
Various legal developments that recently entered into force in Spain impact two special tax regimes widely used by international real ..read more
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Right to appeal administrative sanctioning proceedings in Spain
European Tax Blog
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2y ago
The right to appeal in criminal cases is embodied in Article 2 of Protocol No. 7 to the European Convention on Human Rights ..read more
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